Benefit of exemption notification 6/2002 available to the Tubular Plate Lead Acid batteries

Racily Udyog Vs Commissioner of Central Excise, Kolkata (CESTAT Kolkata)

CESTAT Kolkata held that the Tubular Plate Lead Acid batteries are an integral part of the Solar Power Generating System, are eligible for the benefit of exemption Notification No. 6/2002-CE dated 01.03.2002  as amended.

Facts- During the period from April 2005 to September 2009, the Appellant have cleared the Tubular Plate Lead Acid batteries manufactured by them without payment of duty to the buyers who were engaged in the business of manufacturing solar photovoltaic power generating systems and devices.

Notably, the Appellant cleared the said batteries without payment of duty excise duty in terms of Sl. No. 237 (Read with List 9) of Notification No. 6/2002-CE dated 01.03.2002 and Sl. No. 84 (read with List 5) of Notification No. 6/2002-CE dated 01.03.2002, which exempted non-conventional energy devices/ systems.

The DGCEI, Bangalore Zonal Unit issued the impugned Show Cause Notice questioning the eligibility of the Exemption Notification to the Appellant.

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